Energy Services of America Corporation

Corporate Revenue 606 Accountant

75W 3rd Ave Huntington. WV 25701

Job Description/Position Summary

Energy Services of America Corporation is seeking a Corporate Revenue 606 Accountant to oversee revenue recognition across its subsidiaries. This position will serve as the company’s primary resource for applying ASC 606 (Revenue from Contracts with Customers) within a construction environment.

The Corporate Revenue 606 Accountant will review contracts, Master Service Agreements (MSAs), individual jobs, and change orders to determine appropriate revenue recognition treatment and maintain accurate supporting documentation. This position will work closely with the CFO, SOX Compliance Office, accounting personnel, and project management teams across ESA's subsidiaries to establish consistent revenue recognition practices and strengthen related internal controls.

Essential Functions & Responsibilities:

• Serve as the corporate subject matter expert on ASC 606 revenue recognition across ESA subsidiaries.

• Review contracts, MSAs, individual jobs, and change orders to determine and document appropriate revenue recognition treatment.

• Identify performance obligations within contracts and evaluate their impact on revenue recognition.

• Evaluate contract modifications, change orders, and variable consideration in accordance with ASC 606.

• Maintain detailed, organized, and audit-ready documentation supporting revenue recognition determinations.

• Ensure contracts, MSAs, and jobs are properly recorded and documented during month-end and quarter-end close.

• Prepare and complete monthly and quarterly contract schedules for each subsidiary.

• Assist with quarterly and annual SEC reporting, including 10-Qs, 10-Ks, and related footnote disclosures.

• Partner with the CFO and SOX Compliance Office to ensure revenue recognition processes meet internal control and compliance requirements.

• Prepare or review ASC 606 technical memoranda supporting significant accounting conclusions.

• Support internal and external audit requests related to revenue recognition and ASC 606 compliance.

• Collaborate with accounting and project management personnel across multiple subsidiaries to obtain necessary contract and project information.

• Review revenue recognition processes across subsidiaries, identify inconsistencies, and implement practical improvements to standardize company-wide practices.

• Provide guidance and training to subsidiary personnel regarding ASC 606 requirements and documentation standards.

• Maintain a high level of accuracy, organization, accountability, and confidentiality when handling company financial information.

Qualifications:

• Bachelor’s degree in Accounting, Finance, or a related field required.

• 3–5 years of accounting experience, including hands-on application of ASC 606 within the construction industry.

• Experience with cost-to-cost input methods, output methods, and variable consideration under ASC 606.

• Working knowledge of construction contract structures, including MSAs, percentage-of-completion accounting, and long-term contracts.

• Familiarity with SOX compliance requirements and internal control documentation.

• CPA or active CPA candidacy preferred.

• Experience working within a publicly traded company environment preferred.

• Experience with Foundation Software preferred.

Knowledge, Skills & Abilities

• Strong knowledge and practical application of ASC 606 Revenue Recognition.

• Strong understanding of construction contract accounting.

• Knowledge of SOX compliance and internal controls.

• Strong analytical and critical-thinking abilities.

• Exceptional attention to detail and accuracy.

• Advanced proficiency in Microsoft Excel.

• Strong organizational and process-improvement skills.

• Ability to interpret complex contracts and accounting guidance.

• Ability to manage multiple priorities, subsidiaries, and deadlines simultaneously.

• Strong written and verbal communication skills.

• Ability to communicate accounting concepts effectively with executive leadership, accounting personnel, project managers, and other departments.

• Ability to work independently while collaborating effectively with cross-functional teams.

• Self-motivated, dependable, and accountable.

• Ability to develop, document, and improve processes within a newly established position.

Employment Requirements:

• Valid driver’s license and reliable transportation.

• Must provide documentation to verify identity and employment eligibility in accordance with federal I-9 requirements.

• Ability to successfully complete applicable pre-employment requirements, including drug testing and background screening.

• Willingness to travel between subsidiary locations on a limited basis as needed.

• Commitment to following all company policies, procedures, internal controls, and compliance requirements.

• Ability to work additional or extended hours when required during month-end, quarter-end, year-end, audits, or other critical reporting periods.

• Must be at least 18 years of age.

Physical Requirements:

• Ability to remain seated and work at a computer for extended periods.

• Ability to regularly use computers, phones, and other standard office equipment.

• Ability to occasionally stand, walk, bend, reach, and lift or carry standard office materials.

• Ability to travel between company or subsidiary locations as needed.

Work Environment:

• Primarily an in-person professional office environment at Energy Services of America Corporation's corporate office in Huntington, West Virginia.

• Regular interaction with the CFO, SOX Compliance Office, corporate accounting personnel, subsidiary accounting teams, and project management personnel.

• Position requires significant computer and financial systems use.

• Limited travel to subsidiary offices or operational locations may be required.

Schedule/Travel Requirements

• Full-time, in-person position.

• Monday through Friday, generally 8:00 AM–5:00 PM.

• Additional hours may be required during month-end, quarter-end, year-end, SEC reporting periods, audits, or other business-critical deadlines.

• Limited travel between ESA subsidiaries may be required.

Compensation & Benefits:

• 401(k) with company match.

• Medical, dental, and vision insurance.

• Short-term and long-term disability.

• Life insurance.

• Paid time off (PTO) and holiday pay.

• Paid vacation.

• Comprehensive benefits package.

• Professional development and training opportunities.

• Opportunities for professional growth and advancement.

• Exposure to accounting and financial operations across multiple ESA subsidiaries.

Pay Based on Experience

Additional Duties:

Perform other duties as assigned by supervisor or management.

Energy Services of America Corporation is an Equal Opportunity Employer. Qualified applicants will receive consideration for employment without regard to race, color, religion, sex, national origin, age, disability, veteran status, or any other status protected by applicable law.